3.401 -Exemption for Electricity

Item	Description	FY2010	FY2011	FY2012
3.401	Exemption for Electricity Residential electricity, electricity purchased by businesses with five or fewer employees, and electricity purchased for qualified industrial use are exempt from sales tax. Origin: M.G.L. c. 64H, S. 6(i) and (qq) Estimate: $279.2	268.5	268.4	279.2

Key:

ORIGIN
M.G.L.	Massachusetts General Laws
ESTIMATES	All estimates are in $ millions.